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Pastner Brands is a calendar-year firm with operations in several countries. As part of its executive compensation plan, at J

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Compensation Expenses related with the options to be recoreded during the period 2021 to 2024 for each group seperately:

Date of Vesting Option Vested Fair Value Total Liability to be recognized Dec. 31, 2021 Dec. 31, 2022 Dec. 31, 2023 Dec. 31, 2024
Dec. 31, 2021 80000          6.60            5,28,000.00    5,28,000.00                     -                       -                       -  
Dec. 31, 2022 80000          6.60            5,28,000.00    2,64,000.00    2,64,000.00                     -                       -  
Dec. 31, 2023 80000          6.60            5,28,000.00    1,76,000.00    1,76,000.00    1,76,000.00                     -  
Dec. 31, 2024 80000          6.60            5,28,000.00    1,32,000.00    1,32,000.00    1,32,000.00    1,32,000.00
Total         21,12,000.00 11,00,000.00 5,72,000.00 3,08,000.00 1,32,000.00

Compensation Expenses related with the options to be recoreded during the period 2021 to 2024 for total compensation cost on SLM Basis:

Total Option to be Vested

Fair Value Total Liability to be recognized Dec. 31, 2021 Dec. 31, 2022 Dec. 31, 2023 Dec. 31, 2024
320000          6.60         21,12,000.00    5,28,000.00    5,28,000.00    5,28,000.00    5,28,000.00
Total         21,12,000.00    5,28,000.00 5,28,000.00 5,28,000.00 5,28,000.00
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